Tax liens; provide for time within which the Department of Revenue may take action to collect against.

HB 493 sets clear time limits for Mississippi's Department of Revenue to collect unpaid taxes through tax liens. For tax liens registered on or after July 1, 2025, the state cannot pursue collection more than 10 years after the lien is registered. For existing liens registered before that date, collection must cease by July 1, 2035. This directly affects taxpayers with unresolved state tax debts, limiting how long the state can legally seek payment through these liens.